Essential Accounting for Cambridge IGCSE? & O Level
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Product details:
- Edition number 3
- Publisher OUP Oxford
- Date of Publication 3 May 2018
- ISBN 9780198424833
- Binding Unidentified
- No. of pages344 pages
- Size 266x196x16 mm
- Weight 836 g
- Language English
- Illustrations Colour 0
Categories
Short description:
Support your EAL learners with the clear approach of Essential Accounting for Cambridge IGCSE & O Level (Third Edition), which builds understanding and confidence. Written by examiners, it is fully matched to the latest syllabus (0452/7707), for examination from 2020
MoreLong description:
Ensure your EAL learners succeed in Accounting with a structured approach for the latest IGCSE & O Level (0452/7707) syllabuses, for examination from 2020.. Written by examiners, the step-by-step approach is fully aligned to the latest Cambridge syllabuses with a comprehensive mapping grid so you can be sure of complete support.
Embed comprehension for EAL students with topic guidance drawn from the syllabus and specialist vocabulary that is clearly highlighted and explained.
Ensure exam confidence with full support for the updated assessments including plenty of exam-style practice. This resource is also packed with numeracy based activities to develop students' calculation skills. while updated exam-style practice builds assessment confidence.
Engage students and link learning to real life with international case studies. Plus, Support learning with interactive tests, exam-style practice and Student Book answers on the accompanying support site.
A Workbook is also available, providing students with essential practice and mock exam papers.
Table of Contents:
Syllabus matching grid
The fundamentals of accounting
The accounting equation: assets, liabilities and capital
The accounting equation and simple statements of financial position
Preparing a classified statement of financial position
Practice questions
Source and recording data
The effect of transactions on items in a statement of financial position
Practice questions
Preparing simple ledger accounts
Preparing ledger accounts
Using expense, purchases, sales and drawings accounts
Getting used to the new accounts
Practice questions
The trial balance
Practice questions
Preparing simple income statements
Preparing the first part of the income statement
Preparing the second part of an income statement
Practice questions
How to balance accounts
How to close accounts
Practice questions
Source documents and books of prime entry
Source documents and credit purchases
Posting the purchases journal
Recording credit sales
Trade discount
Practice questions
Recording purchases returns
Recording sales returns
Practice questions
The two-column cash book
Cash discounts
The three-column cash book
Practice questions
The petty cash book
Recording petty cash payments
Preparing a petty cash book
Practice questions
The general journal
Making journal entries
Practice questions
Verification of accounting records
The trial balance and the correction of errors
Errors not revealed by a trial balance (part 1)
Errors not revealed by a trial balance (part 2)
Errors that are revealed by the trial balance
Correction profits and statements of financial position
Practice questions
Bank reconciliation statements
How bank statements are prepared
Comparing a cash book (bank columns) with a bank statement
The reconciliation process
Practice questions
Control accounts
Preparing sales and purchases ledger control accounts
Other entries in control accounts
More about preparing control accounts
Practice
Accounting procedures
Capital and revenue expenditure
Capital and revenue receipts
Practice questions
Accounting for depreciation and the disposal of non-current assets
How to calculate deprecation
Recording depreciation in accounts
Depreciation and the statement of financial position
Recording the disposal of a non-current asset
Practice questions
Other payables and other receivables: adjusting expenses
Other payables and other receivables: adjusting income
Preparing an income statement with adjustments to expenses and income
Practice questions
Irrecoverable debts and provisions for doubtful debts
Irrecoverable debts; recovery of debts written off
Provision for doubtful debts
Keeping a provision for doubtful debts up to date
Practice questions
The effect of inventory on gross profit
Valuation of inventory
More about income statements
Practice questions
Preparation of financial statements
Sole traders and financial statements
More about the statement of financial position
Practice questions
Partnerships: introduction
Sharing profits and losses
More about sharing profits and losses
Preparing the accounting records
Partnerships statements of financial position
Practice questions
Limited companies: introduction
Limited companies: background
Debentures; dividend calculations
Financial statements
Statement of changes in equity
Statement of financial position
Practice questions
Clubs and societies: background
Preparing a receipts and payments account
Subscriptions and revenue-raising activities
Statements of financial position
Practice questions
Manufacturing accounts: background
Preparing a manufacturing account
Manufacturer's financial statements
Practice questions
Incomplete records: background
Calculating profits and losses from minimal information
Preparing end-of-year financial statements from basic records
Using ratios to find missing figures
Preparing financial statements: illustration
Practice questions
Analysing and interpretation
Accounting ratios: introduction
Income statement and statement of financial position ratios
Interpretation of accounting ratios: introduction
Interpreting the income statement
Interpreting the statement of financial position
Interpreting a business's results
Practice questions
Accounting principles and policies
Accounting principles: introduction
Accounting principles: part 1
Accounting principles: part 2
Accounting principles: part 3
Practice questions
Glossary
Index
